scholarly journals A Study of Financial Performance using DuPont Analysis in Food Distribution Market

2016 ◽  
Vol 22 (6) ◽  
pp. 52-60
Author(s):  
김학선
Keyword(s):  
Financial Performance ◽  
Food Distribution ◽  
Dupont Analysis

scholarly journals Effect of COVID-19 on Dupont based financial performance of three Nationalized Petroleum Companies in India

YMER Digital ◽  
2021 ◽  
Vol 20 (10) ◽  
pp. 44-48
Author(s):  
Mukund S ◽  
◽  
Dr.N Arunsankar ◽  
Keyword(s):  
Financial Performance ◽  
Investment Decision ◽  
Profit Maximization ◽  
Good Tool ◽  
Return On Equity ◽  
Wealth Maximization ◽  
Dupont Analysis ◽  
Return On Capital ◽  
Petroleum Company ◽  
The Impact

: Every company has two major objectives in terms of profitability. i.e. Profit Maximization and Shareholders’ Wealth Maximization. Ratio analysis is a good tool which fosters the utilization of company figures to make proper investment decision for various classes of investors and management for taking right decisions at right time. ROE (Return on Equity) comes into the picture in terms of measuring the wealth maximization. It is basically a composition of ROCE or Return on Capital Employed. American paint manufacturing company named DuPont invented DuPont model of ROE analysis. It basically talks about the key factors contributing the return on equity. It can be used to analyze the return in any industry. In this study, we studied the impact of COVID-19 pandemic in their financial performance using DuPont analysis of the three Nationalized Petroleum company including BPCL, HPCL & Indian Oil Corporation.

Compositional DuPont Analysis. A Visual Tool for Strategic Financial Performance Assessment

2021 ◽  
pp. 189-206
Author(s):  
Elisabet Saus–Sala ◽  
Àngels Farreras–Noguer ◽  
Núria Arimany–Serrat ◽  
Germà Coenders
Keyword(s):  
Financial Performance ◽  
Performance Assessment ◽  
Visual Tool ◽  
Dupont Analysis

scholarly journals Using DuPont analysis to assess the financial performance of the top 3 JSE listed companies in the food industry

2016 ◽  
Vol 13 (2) ◽  
pp. 29-44 ◽  
Author(s):  
Mishelle Doorasamy
Keyword(s):  
Financial Performance ◽  
Food Industry ◽  
Financial Analysis ◽  
Investment Decisions ◽  
Listed Companies ◽  
Strategic Decisions ◽  
Return On Assets ◽  
Return On Equity ◽  
Dupont Analysis ◽  
Measure Of Performance

This study attempts to measure the financial performance of the food industry taking the top three JSE listed companies Pioneer Foods, Tiger Brands and RCI for the period of 2013-2014. In order to achieve the objectives of this research, ratios such as return on equity (ROE), return on assets (ROA) have been calculated by applying the DuPont analysis. The DuPont analysis is an important tool to measure the operating performance of a firm (Sheela and Karthikeyan, 2012). The volatility of the stock market makes investment decisions a controversial issue for most investors. Investments of huge amounts of money need proper analysis in order to make an informed decision. Financial statements are indicators of the profitability and financial sustainability of the business. Ratios are tools used to quantify the risk element before making any strategic decisions, more especially, investment decisions. It has been reported to be one of the most important financial ratios, because it provides investors with a more comprehensive measure of performance (Demmer, 2015). A detailed financial analysis of all three companies using the DuPont system shows that investing in Tiger Brands would generate a higher return to shareholders than Pioneer Foods or RCI

scholarly journals Performance Scrutiny of Nepal Electricity Authority using DuPont Analysis

2019 ◽  
Vol 12 (1) ◽  
pp. 79-85
Author(s):  
Nischal Risal
Keyword(s):  
Financial Performance ◽  
Quantitative Data ◽  
Financial Risk ◽  
Primary Source ◽  
Poor Performance ◽  
Annual Reports ◽  
Financial Strength ◽  
Research Designs ◽  
Dupont Analysis ◽  
Analytical Research

The research paper aim to analyze the financial strength and weaknesses of NEA by using DuPont analysis. The descriptive and analytical research designs have been adopted in the research. The quantitative data has been obtained from annual reports of NEA. The study covers eight years period from 2011/12 to 2018/19. The study concludes despite being the sole distributor of the electricity in the country, the financial performance, measured in terms of ROE, of NEA is very poor in first five years (2010/11 – 2015/16) of the study period. The primary source of such poor performance was negative profit margin. Besides, NEA is also exposed to higher financial risk measured in terms of equity multiplier. However, both these measures, ROE and EM have improved in later two years (2016/17 – 2017/18) of the study period.

scholarly journals PENGUKURAN KINERJA KEUANGAN BERDASARKAN ROI (RETURN ON INVESTMENT) DENGAN PENDEKATAN SISTEM DUPONT PADA PT. TROPICA COCOPRIMA

2017 ◽  
Vol 13 (1) ◽  
pp. 89
Author(s):  
Daud Steven Landora’i ◽  
Recky Rengkung ., ◽  
Ellen Tangkere .,
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
System Analysis ◽  
Good Condition ◽  
Financial Statements ◽  
Profit Margin ◽  
Net Income ◽  
Stable Conditions ◽  
Net Profit ◽  
Dupont Analysis

The purposes of this study are: (1) to analyze financial performance at PT. Tropica Cocoprima based ROI (Return On Investment) with Dupont system approach in the period 2012-2014 year, (2) Comparing the ROI (Return On Investment) on PT. Tropica Cocoprima year period 2012-2014. This study will be conducted at PT. Tropica Cocoprima which is housed in the City Hall No. 12 Manado. This study was conducted over two months, from the month of September until the month of October 2016. This study uses secondary data to be retrieved directly from the company PT.Tropica Cocoprima. Methods of data collection in this research with the study documentation in the form of financial statements of income and balance period of 2012, 2013 and 2014. The data are taken from the financial statements is the data that supports the measurement of ROI (Return On Investment), such as cost of goods sold , cost of sales, administrative expenses, tax, sales, cash, bank, accounts receivable, inventory and fixed assets. In this study, analysis of the data used is quantitative analysis by performing the calculation of ROI (Return On Investment). Regarding these calculations in this study will be conducted by a systems approach Dupont. This study emphasizes the use of data in the form of numbers that is processed and analyzed to obtain conclusions about the picture of the financial performance of the company PT. Tropica Cocoprima. Dupont system is basically used to be able to evaluate the effectiveness of the company to see how the company's return on investment. In Dupont analysis needs to be calculated: ratio of activity and profitability. Based on the results of measurements of financial performance using Dupont analysis shows that during the period 2012-2014: (1) The financial performance of PT. Tropica Cocoprima based on Return On Investment (ROI) with Dupont System Analysis approach can be said to be in stable conditions, although less stable companies still able to produce a return on the investment made. Rise and fall of Return On Investment (ROI) is caused by the rise and fall of the Net Profit Margin (NPM), Net Profit Margin (NPM) in unfavorable conditions due to net income experienced a significant decline, the decline in net income is affected by total cost increased, this increase occurred due to the increase of cost of sales, especially in the purchase of raw materials is very large. while Total Assets Turn Over (TATO) in good condition because increased during the years 2012-2014. (2) The calculation Systems Analysis Dupont also show that the percentage of Return On Investment (ROI) in 2013 better than the percentage level Return On Investment (ROI) in 2012 and 2014, and the percentage rate of return on investment in 2012 better compared Return on Investment (ROI) in 2014.

scholarly journals Relationship between CEO remuneration and company financial performance in the South African retail and consumer goods sector

2015 ◽  
Vol 15 (1) ◽  
Author(s):  
Mark Bussin ◽  
Morne Nel
Keyword(s):  
Financial Performance ◽  
South African ◽  
Consumer Goods ◽  
Global Financial Crisis ◽  
Stock Exchange ◽  
Practical Implication ◽  
Negative Relationship ◽  
The South ◽  
Dupont Analysis ◽  
The Relationship

Purpose: This study was motivated by the need to better understand the effects of the global financial crisis in 2008 on the relationship between company financial performance and CEO guaranteed cost to company (CTC). The aim of this study was to understand the relationship between company financial performance using DuPont analysis and CEO guaranteed CTC in the South African retail and consumer goods sector.Design: The research was a quantitative, archival study of companies listed on the Johannesburg Stock Exchange (JSE), measured over a period of six years (2006–2011). The statistical analysis included regression and correlation analysis.Findings: The research found that CEO guaranteed CTC has shown no sensitivity towards company financial performance in terms of DuPont analysis over the six-year period, which included the global financial crises in 2008. Furthermore, a negative relationship existed between the return on equity and the guaranteed CTC of CEOs in the retail and consumer goods sector during this period.Practical implications: The findings suggest that there is misalignment between company strategy and performance and the guaranteed CTC of CEOs. A practical implication would be to have independent and competent remuneration committees ensuring alignment of the interests of a company with those of its leaders in this regard.

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